the ATS doesn't have fold down seats in the back accept for the top trim? ugh. (re: the lexus IS. the salesperson told me that lexus refuses to make the IS with fold down seats because it reduces body rigidity and increases noise levels even though they get a lot of comments from dealerships telling them they lose many sales.)
FWIW, that's the same reason the Infiniti G doesn't have them either. I could of benefited from fold down seats a number of times.
While the G sedan didn't, the G Coupe did have a fold down seat. It wasn't an essential feature for when I was shopping for a car, but I knew of it's benefits since my previous coupe also had them. For moving long items, furniture, and tires, the fold down seat has been invaluable - I've used it more times than I can count.
Re the ATS, looks like a great package - I'm waiting for the specs on the ATS-V to come out...should be impressive.